Details of levy clause of constructional advantage Article 22
Where a city road project contains road bridges, underpasses, or overpasses for use by motor vehicles, the construction cost of said bridges and passes shall be deducted from the total construction cost, and in addition thereto, where the driveway width on each side of the bridge or pass is within three meters (3m), the benefited line between the starting and ending point of said bridges and passes shall be exempted of the payment of community development fees and shall not be added as other burdens of the beneficiary.
中文原文 工程受益費徵收條例施行細則第22條
市區道路工程中，設有行車陸橋、地下道或高架道路者，除該陸橋等之工程費用應於總工程費內扣除外，其兩旁之車道寬度在三公尺以內者，自各該陸橋、地下道、高架道路之終始端，不予計徵其受益線之工程受益費，並不得加計為其他受益者之負擔。